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Interest Payable 200 Unearned Revenue 3,100 Notes Payable 5,200 Common Stock - at par 6,200 Additional Paid in Capital 1,000 Retained Earnings 8,300 Dividends 17,600 Sales Revenue 73,500 Gain on disposal of plant asset 2,000 Cost of Goods Sold 12,500 Selling Expenses 1,000 Advertising Expense 700 Salaries Expense 10,400 Depreciation Expense--Furniture 1,000 Interest Expense 400 8,300 Income Tax Expense Loss from Disposal of Discontinued Segment, net of tax of $2,000 4,100 Rent Expense 2,000 Insurance Expense 3,100 Supplies Expense 600 Total 104,400 104,400 SMART TOUCH LEARNING Adjusted Trial Balance SMART TOUCH LEARNING Statement of Retained Earnings Month Ended December 31, 2016 December 31, 2016 Balance Debit Credit Retained Earnings, December 1, 2016 8,300 Account Title 13,500 Net income for the month Cash 31,400 Accounts Receivable 6,200 39,700 Office Supplies 200 Dividends (17,600) 7,300 Prepaid Rent 22,100 Retained Earnings, December 31, 2016 Inventory 4,100 Furniture 11,400 Accumulated Depreciation--Furniture 4,100 Accounts Payable 500 Salaries Payable 300 Interest Payable 200 Unearned Revenue 3,100 Notes Payable 5,200 Common Stock - at par 6,200 Additional Paid in Capital 1,000 Retained Earnings 8,300 Dividends 17,600 Sales Revenue 73,500 Gain on disposal of plant asset 2,000 SMART TOUCH LEARNING Balance Sheet December 31, 2016 Assets Liabilities Cash 13500 Accounts Receivable 6200 Office Supplies 200 Prepaid Rent 7300 Inventory 4100 Furniture 11400 Total Liabilities Less: Accumulated Depreciatior (4100) 31300 Stockholders' Equity Common Stock - at par 6200 Additional Paid in Capital 1000 Retained Earnings (8300) Total Stockholders' Equity Total Assets Total Liabilities and Stockholders' Equity